There are no links to the official documents for the years 1989 through 1995.
The information below can only be used as help for further research, as
there is not enough information here to rely on for official guidance.
For that you need to obtain a copy of the complete document.
INCOME TAX
Rev. Rul. 90-16
Property transfer by insolvent taxpayer in satisfaction of debt
secured by property. A transfer of property to a bank in satisfaction of a debt on which
the taxpayer is personally liable and which is secured by the property is a disposition
upon which gain is recognized under sections 1001(c) and 61(a)(3) of the Code to the
extent the fair market value of the property exceeds the taxpayer's adjusted basis in the
property.
Rev. Rul. 90-17
Continuation of partnership. The state of Mississippi is added to
the list of states that have enacted legislation that corresponds to the Uniform Limited
Partnership Act for purposes of section 301.7701-2 of the regulations. Rev. Rul. 89-123
amplified.
T.D. 8281
FI-64-89
Temporary and proposed regulations under sections 163, 1275, and
6050 of the Code relate to tax treatment of price level adjusted mortgages (PLAMs).
T.D. 8282
Final regulations under section 280C of the Code relate to the
election of a reduced research credit.
T.D. 8283
INTL-40-89
Temporary and proposed regulations under section 964 of the Code
relate to earnings and profits of controlled foreign corporations.
Notice 90-16
Countries that require participation in, or cooperation with, an
international boycott are listed.
EMPLOYEE PLANS
Notice 90-17
The cost-of-living adjustments applicable to dollar limitations on
benefits under qualified defined benefit pension plans and to other provisions affecting
such plans are set forth.
ADMINISTRATIVE
Rev. Proc. 90-12
Deductibility of contributions. Guidelines on when benefits received
in connection with a payment to charity will be considered to have insubstantial fair
market value for purposes of advising patrons how much is deductible and how much is not.
Rev. Rul. 67-246 amplified.
Notice 90-18
Institutions that serve as trustees for more than one IRA that are
entitled to refunds under section 852(b) of the Code may file one composite return for all
such IRAs instead of filing a separate return for each IRA.
Announcement 90-24
Corrections to Publication 1212, List of Original Issue Discount
Instruments, with respect to section 1-B are set forth. Brokers and middlemen are advised
to file corrected Forms 1099-OID for 1989, if necessary.
Announcement 90-25
Information is provided to donors and charitable organizations about
the filing requirements for Form 8282, Donee Information Return, and Form 8283, Noncash
Charitable Contributions.
Announcement 90-26
The instructions on line 17b, page 1, and line 11 of Schedule A,
page 2, of the 1989 Form 3800, General Business Credit, are corrected. Announcement 90-27
Errors in Publication 547, Nonbusiness Disasters, Casualties, and Thefts, and Publication
549, Condemnations and Business Casualties and Thefts, are corrected.
Announcement 90-28
An error in Publication 590, Individual Retirement Arrangements
(IRAs), is corrected.
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